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Professional Approach to Direct Tax Laws & International Taxation

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Book Name Professional Approach to Direct Tax Laws & International Taxation
Author Dr. Girish Ahuja
Dr. Ravi Gupta
Publisher Commercial Law Publishers
Edition 46th Edn.   AY 2024 – 25
ISBN 9789356039452
Pages Vol. 1 – 1152      &   Vol. 2 – 952
SKU: TG-CO-PATDALAIT Categories: , , , ,

Description

Discover the in-depth Professional Approach to Direct Tax Laws & International Taxation authored by Dr. Girish Ahuja & Dr. Ravi Gupta, available at 17% discount with complimentary shipping. Published by Commercial Law Publishers in the 46th Edn.   AY 2024 – 25 edition spanning Vol. 1 – 1152  &  Vol. 2 – 952, in ISBN 9789356039452.

Part 1

Direct Tax Laws & International Taxation – Volume 1

 Chapter  Content Page Number
1 Introduction [Sections 1 to 4] 1
2 Scope of Total Income and Residential Status [Sections 5 to 9B] 39
3 Incomes which do not Form Part of Total Income
[Sections 10, 10AA and 11 to 13B]
81
4 Computation of Total Income [Sections 14 & 14A] & Income under the
Head “Salaries” [Sections 15 to 17] .
135
5 Income under the Head “Income from House Property”
[Sections 22 to 27]
220
6 Income under the Head “Profits and Gains of Business or Profession”
[Sections 28 to 44DB]
250
7 Income under the Head “Capital Gains” [Sections 45 to 55A] 476
8 Income under the Head “Income from Other Sources”
[Sections 56 to 59]
666
9 Income of Other Persons Included in Assessee’s Total Income
(Clubbing of Income) [Sections 60 to 65]
705
10 Unexplained Cash Credits, Investments, Money, etc.
[Sections 68 to 69D]
723
11 Set off or Carry Forward and Set off of Losses [Sections 70 to 80]s 735
12 Deductions to be Made in Computing Total Income
[Sections 80A to 80U (Chapter VIA)]
778
13 Agricultural Income and Its Tax Treatment
[Sections 2(1A) and 10(1)]
847
14 Assessment of Individuals 861
15 Assessment of Hindu Undivided Family 889
16 Assessment of Firms (including LLP) 903
17 Assessment of Association of Persons 924
18 Assessment of Co-operative Societies 934
19 Assessment of Trusts [Sections 11 to 13]s 947

Direct Tax Laws & International Taxation – Volume 2

 Chapter  Content Page Number
20 Taxation of Mutual Associations 1027
21 Assessment of Companies 1034
22 Tonnage Tax Scheme 1084
23 Return of Income and Procedure of Assessment
[Sections 139 to 154]
1101
24 Search, Seizure & Survey and Special Procedure for Assessment of
Search Cases [Sections 132, 132A, 132B, 133A, 153A to 153D]
1193
25 Deduction and Collection of Tax at Source [Sections 190 to 206CA, i.e.,
Chapter XVIIA, XVIIB & XVIIBB]s
1211
26 Advance Payment of Tax [Sections 207-211, 218 & 219] 1361
27 Interest and Fee Payable [Sections 201(1A), 220(2), 234A, 234B, 234C,
234D, 234E, 234F, 234G,234H & 244A]
1372
28 Refunds [Sections 237 to 241 & 245] 1397
29 Appeals and Revision [Sections 246 to 264] 1406
30 Penalties and Prosecutions 1440
31 Dispute Resolution Committee in Certain Cases [Section 245MA] 1486
32 Income Tax Authorities [Sections 116 to 119] 1492
33 Business Reorganisation 1512
34 Concepts of Tax-planning and Specific Management Decisions 1544
35 Specified Domestic Transactions and Provision of Transfer Pricing
Applicable to Such Transactions [Chapter X, Sections 92BA, 92, 92C,
92CA, 92CB 92D, 92E & 92F]
1550
36 Liability in Special Cases [Chapter XV, Sections 159 to 179] 1563
37 Collection and Recovery of Tax [Section 220 to 232]t 1585
38 Miscellaneous Provisions 1597

Part 2

International Taxation

 Chapter  Content Page Number
1 Taxation of Non-Residents with Special Reference to Chapters XII and
XIIA of Income-tax Act
1651
2 Double Taxation Relief [Sections 90, 90A and 91] 1694
3 Special Provisions Relating to Avoidance of Tax and General Anti-
Avoidance Rules (GAAR) (Transfer Pricing Provisions for International
Transactions and Other Provisions relating to Avoidance of Tax)
[Chapter X, Sections 92 to 92F, 93, 94A, 94B and 95 to 102]w
1714
4 Advance Rulings [Sections 245N to 245V]s 1771
5 Equalisation Levy [Chapter VIII of the Finance Act, 2016] 1789
6 Overview of Model tax Conventions 1802
7 Application and Interpretation of Tax Treaties 1856
8 Fundamentals of Base Erosion and Profit Shiftings 1871

Additional information

Publisher

Commercial

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